Jim Boeheim has always been comfortable in his own skin, which is why the native of Lyons has never strayed from upstate New York, where he has transformed the Syracuse basketball team into one of the nation’s elite programs.

This was supposed to be a banner year. Boeheim has his deepest team. He has height, depth, guard play and experience. But thus far the season has had little to do with hoops.

Syracuse, which plays Virginia Tech tonight in a semifinal round game of the Dick’s Sporting Goods NIT Season Tip-Off at the Garden, is heading to the ACC as soon as lawyers for the university and Big East have billed enough hours to draw up a divorce agreement.

Recently, his longtime friend and longtime assistant, Bernie Fine, was accused of molesting a former ball boy. The claim has been investigated three times with no charges being filed.

For the 2 1/2 hours Boeheim is on the bench, and the countless hours of practice time, Boeheim is home, he’s in an upstate New York state of mind. But then the world intrudes.

Boeheim spoke with the media for some 40 minutes yesterday at the Marriott Marquis. It was a surreal time:

Is this tournament a good test for your team?

This is the kind of competition that we need. It’s been way too easy for this team.

Jim, we have to ask about the allegations.

No, this is basketball, you know that. This is all about basketball. If you want to talk about something else, I’m going to leave. We’re here to play basketball. The players have to focus on basketball. I have to focus on basketball.

Do you get a sense this has been any kind of distraction for the players?

Jim, is it fair to say this year is going to be one of most challenging and unique for you because of the things you can’t talk about?

Every year is challenging. Every year. There’s always challenges. That’s just part of the profession. I think it’s part of most people’s profession, if you have any kind of complicated job or dealing with a lot of different factors and different people in different organizations. There’s nothing simple. I think that old expression that some said, ‘Nobody said this was going to be easy,’ it’s very true.

Jim, have you talked to Bernie?

No, you know I’m not going to talk about that, again. I made one statement; I think it was the right statement. I don’t need to repeat it. Everybody’s seen it. We have to see what happens. I support Bernie. Like I’ve said, I’ve known him for 50 years. If something else happens that surfaces, some factual things, then we’ll have to adjust to that.

Do you think this guy might be doing it for money?

I’m done. I’m done. I’m not talking about that. It’s over. I’ve said what I’ve said. I’m not going to go into details.

Jim, why did you get into coaching?

Well, I couldn’t play anymore.

There were no other options?

I could have been a funeral director. I didn’t think to strongly of the family business. I loved the game. I still do. That’s why I got in it.’

On Saturday you were talking to us about media experts would tell you to say nothing. It’s obvious to everybody that you felt that you needed to talk. Is it a difficult place for you to be in because you have to be the face of this program and then on one side of the issues you have allegations against someone you’re close to, but on the other side you have a heinous — a potentially heinous — crime that was committed?